Mississippi homeowners who are 65 or older, or who are totally disabled at any age, are exempt from taxes on the first $75,000 of their home's true value.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption You have to be otherwise eligible for homestead exemption on the home, but age is one route to this exemption and total disability is a separate one, so you do not have to wait until 65 if you are totally disabled.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption At the state's 10 percent residential assessment ratio, that $75,000 of true value is $7,500 of assessed value. This guide explains Mississippi senior property tax relief, how it compares with the regular homestead exemption, and how to file before the April 1 deadline.
In This Guide
- Key Takeaways
- How Mississippi Homestead Exemptions Work
- Mississippi Senior Property Tax Relief: The 65+ Additional Exemption
- Mississippi Senior Property Tax Relief at a Glance
- How to Apply
- Frequently Asked Questions
How Mississippi Homestead Exemptions Work
Every owner-occupant in Mississippi can claim a homestead exemption on their primary residence. What that exemption is worth depends on your age. Homeowners under 65 (who are not totally disabled) receive the regular homestead exemption, a tax credit of up to $300 against the taxes due on the home, set by a statutory value table. Homeowners who are 65 or older, or totally disabled at any age, receive a larger benefit: they are exempt from ad valorem (value-based property) taxes on the first $75,000 of their home's true value, which equals $7,500 of assessed value at the state's 10 percent residential ratio.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
Mississippi assesses residential property at 10 percent of true value. So a home worth $150,000 on the market has an assessed value of $15,000. Property tax millage rates are applied to that assessed value, not the market price. That means exemptions measured in assessed-value dollars represent a larger slice of the home's actual market value.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
Millage rates vary across Mississippi counties and municipalities, and Brevy does not carry a verified statewide range for them. The higher the millage rate where you live, the more valuable each dollar of assessed-value exemption becomes. Ask your county tax collector for the current total millage on your parcel rather than working from a rule of thumb.
All homestead exemptions in Mississippi are administered at the county level. There is no state portal. You apply with your county tax assessor.
The Regular (Under-65) Homestead Exemption
For homeowners under 65 who are not totally disabled, Mississippi's regular homestead exemption is a tax credit of up to $300 against the taxes due on the home. The exact credit is set by a statutory table tied to the home's value, so lower-value homes receive a smaller credit and the credit tops out at $300.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
When you turn 65, or if you become totally disabled before then, that credit is replaced by the larger benefit: full exemption from ad valorem taxes on the first $75,000 of true value.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption If you have never filed for homestead exemption on your Mississippi home, do that at the same time you apply for the senior exemption. Both are filed with the same county office in the same January-to-April window.
Mississippi Senior Property Tax Relief: The 65+ Additional Exemption
Homeowners who are 65 or older (or who are totally disabled at any age) are exempt from all ad valorem taxes on the first $75,000 of their home's true value, which is $7,500 of assessed value at the 10 percent residential ratio. This is the "additional exemption" county assessors refer to, and it is more valuable than the up-to-$300 credit a younger homeowner receives.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
The Department of Revenue states the test for this tier as age 65 or older, or total disability, by January 1 of the year the exemption is sought, for a homeowner who is otherwise eligible for homestead exemption.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption For anything beyond that, ask your county tax assessor how the test is applied to your parcel rather than working from a general rule you read somewhere.
What the $7,500 means in practice depends on millage rates, which vary by county and municipality. The arithmetic is straightforward: multiply the exempted $7,500 of assessed value by your total millage rate.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption Higher millage areas save more; lower millage areas save less. Ask your county tax collector for the exact millage rate on your parcel and run it yourself, because Mississippi does not publish a single statewide number that would give you the answer.
Totally disabled homeowners qualify under the same provision, regardless of age.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption If disability rather than age is the qualifying basis, bring documentation of your disability status when you apply. At least one Mississippi county assessor asks specifically for the Social Security Administration's TPQY form showing total disability, so ask your own county what proof it accepts before you make the trip.
What "assessed value" means for seniors
It is worth being precise here because the $7,500 figure can seem small if you are thinking in terms of market value. It is not a $7,500 reduction in your tax bill; it is a $7,500 reduction in the assessed value used to calculate your bill.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
Your county assessor assigns a tax-assessed value to your home, which by law is 10 percent of appraised true value. The exemption removes $7,500 from that assessed value before millage rates are multiplied in.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption What that is worth in dollars is your millage rate times $7,500, and only your county can tell you the rate. Treat any round savings figure you see quoted online as an example rather than your bill.
Because this benefit replaces the smaller under-65 credit rather than sitting alongside it, a qualifying homeowner is taxed on a meaningfully reduced base compared to a homeowner of the same property value who only has the regular exemption.
Property taxes and senior care affordability
For seniors on fixed incomes, property taxes often rank alongside utilities and insurance as a major recurring expense that competes directly with health care and home maintenance. Reducing the annual tax bill by several hundred dollars can meaningfully extend how long a senior can afford to stay in their home independently.
That is why Mississippi senior property tax relief matters beyond the dollar amounts: it is one of the lower-friction ways to free up cash flow without selling the home or taking on debt. The exemption does not require refinancing, a new application process with a lender, or giving up any equity. You file once, and the savings recur each year automatically.
If the savings from the exemption are not enough and you are weighing larger options, our guide on reverse mortgages and senior care covers how home equity can fund care without requiring a move.
Mississippi Senior Property Tax Relief at a Glance
| Exemption | Who qualifies | Benefit | Application deadline |
|---|---|---|---|
| Regular homestead exemption | Owner-occupants under 65 who do not qualify for a disability exemption | Tax credit up to $300 against taxes due (statutory table) | January 1 - April 1 |
| Senior/disabled exemption | Homeowners 65+ or totally disabled, otherwise eligible for homestead exemption | Exempt on first $75,000 of true value ($7,500 assessed value at 10% ratio) | January 1 - April 1 |
The senior/disabled benefit replaces the regular credit once you turn 65 or become totally disabled. It is not something you have to choose between: filing homestead exemption on either basis gets you the larger treatment.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
How to Apply
File with your county tax assessor's office between January 1 and April 1 of the tax year you want the exemption to apply.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption Missing April 1 means waiting until the next application window.
What to bring:
- Proof of age (if age is your qualifying basis). A driver's license, state ID, or birth certificate showing you are 65 or older. At least one Mississippi county assessor requires you to be 65 on or before January 1 to claim the additional exemption for that year, so if your 65th birthday falls later in the year, ask your assessor which tax year your first exemption applies to.
- Proof of residency. The home must be your primary residence. A utility bill or your voter registration at that address typically works, especially if your driver's license shows a different address.
- Proof of ownership. Your deed or property tax parcel number. A recent property tax statement helps the assessor find your parcel quickly.
- Disability documentation (if total disability rather than age is your qualifying basis). At least one county assessor asks for the Social Security Administration's TPQY form as proof; confirm what yours accepts.
The Mississippi Department of Revenue Homestead Exemption page lists requirements and links to county contacts. If you are new to Mississippi or recently turned 65, apply as soon as January 1 rather than waiting. First-time applicants sometimes need extra documentation, and the April 1 deadline does not extend.
After the initial filing
Once your application is approved, the senior exemption typically carries forward automatically as long as you continue to own and occupy the home as your primary residence. You do not need to refile every year simply because you are a year older.
However, changes that can affect eligibility include: selling the property, moving to a different primary residence, or a change in ownership structure (such as adding a co-owner). If your situation changes, notify the county assessor.
If a spouse who held the exemption dies, do not assume it transfers on its own terms. A surviving spouse who continues to own and occupy the home should file a fresh homestead application with the county assessor, and if the survivor is 65 or older or totally disabled, they can claim the senior/disabled exemption in their own right.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption Mississippi's Department of Revenue does not publish a single statewide rule for every survivorship situation, so confirm the exact documentation (typically the death certificate, updated deed, and proof of age or disability) with your county assessor.
If you missed the window in a prior year, ask the assessor whether a corrective filing is possible. Offices vary, but some counties allow retroactive adjustments for the year immediately past.
Managing property taxes is often part of a broader plan for affording care. If you are weighing whether to stay in the home or use home equity to fund care, our guide on selling or renting your home for senior care walks through the tradeoffs.
Questions about Mississippi property taxes or affording care? Chat with Brevy's care navigator for personalized guidance.
Frequently Asked Questions
What does the Mississippi senior homestead exemption require?
Two things, as the Department of Revenue states them: you are 65 or older, or totally disabled, by January 1 of the year the exemption is sought, and you are otherwise eligible for homestead exemption on the home.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption Whether anything else about your situation matters is a question for your county tax assessor, which is the office that applies the test to your parcel.
Do I have to be 65, or does a disability qualify me too?
Total disability qualifies you on its own. Mississippi exempts homeowners who are 65 or older and homeowners who are totally disabled, at any age, from taxes on the first $75,000 of true value.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption They are two separate routes to the same exemption, so a totally disabled homeowner who is 52 gets the same treatment as one who is 72.
What is the filing deadline?
Applications must be filed between January 1 and April 1. Missing that window means the exemption does not apply for that tax year. File early to avoid problems with missing documents.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
Can I claim the exemption if I share ownership with someone under 65?
Ask your county assessor before you assume either answer. The Mississippi Department of Revenue's homestead pages state the age and disability tests and the $75,000 exemption, but they do not publish a statewide rule for how a co-owned parcel is treated when only one owner qualifies, and homestead exemption is administered county by county. Your assessor can tell you how the exemption is applied to your specific parcel and what documentation each owner has to provide.
Does the $7,500 exemption apply to my whole property or just a portion?
It applies to the assessed value of your homestead, which is the primary residence and a limited amount of surrounding land. Additional parcels or outbuildings may not qualify. Ask your county assessor about parcel boundaries.
If my spouse dies, can I keep the senior exemption on our home?
Do not assume it carries over on its own. A surviving spouse who continues to own and occupy the home should file a new homestead application with the county assessor rather than relying on the deceased spouse's filing. If the survivor is 65 or older or totally disabled, they qualify for the senior/disabled exemption in their own right.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption Bring the death certificate, an updated deed if ownership changed, and proof of age or disability, and confirm the specific paperwork with your county assessor, since survivorship handling varies locally.
What is the regular homestead exemption worth if I am under 65?
For homeowners under 65 who are not totally disabled, the regular homestead exemption is a tax credit of up to $300 against the taxes due, set by a statutory table tied to the home's value. It is smaller than the senior benefit, which fully exempts the first $75,000 of true value once you turn 65.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
I heard the exemption amount might have increased. Is that true?
As of this writing, the confirmed exemption is $7,500 of assessed value, verified to the Mississippi Department of Revenue's official page. Some reports reference pending legislation that may increase this amount. Any change would require final legislative action and state confirmation before it applies. Check with your county assessor for the most current figure when you apply.dor.ms.gov. (n.d.). MS DOR - Homestead Exemption (65+/disabled exempt on first $75,000 true value; under-65 credit up to $300). Retrieved Aug 12, 2026, from https://www.dor.ms.gov/county-services/homestead-exemption
Learn More
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The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.